Accounting and auditing for local governments in the U.S. and the U.K.
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter makes requirements, whereas the U.K. policy-maker issues recommendations, which are sometimes not followed. The second is that, in the context of public reports outside the audited financial statements, the U.K. government has mandated the preparation and publication of performance measures by local governments.
Year of publication: |
2002
|
---|---|
Authors: | Giroux, Gary ; Jones, Rowan ; Pendlebury, Maurice |
Published in: |
Journal of Public Budgeting, Accounting & Financial Management. - Emerald Publishing Limited, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 14.2002, 1, p. 1-26
|
Publisher: |
Emerald Publishing Limited |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Jones, Rowan, (2010)
-
Jones, Rowan, (1984)
-
Governmental budgeting as ex ante financial accounting
Pendlebury, Maurice, (1985)
- More ...